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2017 (11) TMI 1508 - CESTAT MUMBAISSI Exemption - submission of all relevant documents - Revenue says that all the documents were not submitted before the original order - Held that: - all the documents were very much vital on the issue of the subject that whether the goods were manufactured on job work basis if it is so even though the goods is branded the duty cannot be charged to the job worker if the goods are manufactured and cleared under N/N. 214/86 or N/N. 83/94 and 84/94-CE. Even if some documents were not be submitted by the respondent at the time of adjudication and if the same are submitted before the Commissioner (Appeals), the said documents cannot be brushed aside by the Commissioner - matter remanded to the adjudicating authority for denovo order - appeal allowed by way of remand.
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